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Rajasthan High Court Dismisses Writ as Infructuous After Final Assessment Order, Keeps Open Question on Validity of Rule 96(10) CGST Rules in Vaibhav Global Limited vs Union of India and Others (D.B. Civil Writ Petition No. 4465/2021)
Facts of the Case
Vaibhav Global Limited, having its registered office at Sitapura, Jaipur, filed this writ petition on 20.03.2021 before the Rajasthan High Court, Jaipur Bench, questioning the validity of Rule 96(10) o...
Natural Justice Violated: Bombay High Court Quashes the Order-in-Original and Order-in-Appeal Rejecting Sweta Distributors Private Limited's Rs.10,49,562 GST Refund Claim on Export of Services, Holding That Reliance on Rule 89 of the CGST Rules Without Notice to the Petitioner Was Impermissible, and Remands the Matter for Fresh Adjudication (Writ Petition No.2663 of 2023)
Facts of the CaseSweta Distributors Pvt. Ltd. filed an application dated 01.11.2021 in Form GST-RFD-01 claiming a refund of Rs.10,49,562/- of tax paid on export of services for the period August 2021. The Department issu...
IGST Refund on Ocean Freight Deferred to Compliance: Andhra Pradesh High Court Closes Jwala Energy Resources Private Limited's Writ Petition Seeking Refund of Rs.68,36,372 Paid Under Protest, Directing Response to Form GST RFD-03 Under Rule 90(3) of the CGST Rules and Timely Processing by the Assistant Commissioner-SGST, Visakhapatnam (Writ Petition No.27026 of 2023)
Facts of the CaseJwala Energy Resources Private Limited, having its registered office at Visakhapatnam and GSTIN 37AADCJ2112L1ZP, represented by its authorised signatory, filed a writ petition under Article 226 before th...
Karnataka High Court Disposes Revenue's Writ Appeal Against the Interim GST Stay Granted to Theos Metals Trade in an ITC Dispute Citing Ecom Gill Coffee Trading, Relegating the Parties to the Single Judge for Early Disposal (WA No.1517 of 2023)
Facts of the CaseThe Assistant Commissioner of Central Tax, Bangalore East, along with the Principal Commissioner of Central Tax, the CBIC, and the Union of India (the Appellants/Revenue) filed Writ Appeal No. 1517 of 20...
Writ Against Show Cause Notice Premature: Kerala High Court Dismisses Poulose Kallely Pallappan's (Kallely Timbers) Challenge To GST DRC-01 Notice On Input Tax Credit As Non-Maintainable Since No Final Order Was Passed (WP(C) No. 31800 of 2023)
Facts of the Case
The petitioner, Poulose Kallely Pallappan, proprietor of Kallely Timbers, Pariyaram, Thrissur, Kerala, represented by Adv. Sri. Niffin P. Kareem, filed WP(C) No. 31800 of 2023 before the High Court of ...
Writ Petition Disposed As A Connected Matter: Orissa High Court Disposes Sanjay Kumar Nayak's Challenge Against The Commissioner Of CT & GST, Odisha In Terms Of The Common Batch Order In Pravat Kumar Choudhury's Case (W.P.(C) No.35107 of 2023)
Facts of the Case
The petitioner, Sanjay Kumar Nayak, represented by Mr. A.K. Biswal, Advocate, filed W.P.(C) No.35107 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha ...
Constitutional Challenge Not Pressed, Writ Disposed Without Opinion on Merits: Karnataka High Court, Dharwad Bench, Relegates Devaraddi Agro Enterprises to the Appellate Remedy Against a Section 16(4) Input Tax Credit Demand in Devaraddi Agro Enterprises vs Assistant Commissioner of Commercial Taxes and Others (WP No.105885 of 2023)
Facts of the Case
The petitioner, Devaraddi Agro Enterprises, a proprietorship represented by Shri M.H. Devaraddi (GSTIN 29ARWPD2864L1Z0), approached the High Court of Karnataka, Dharwad Bench, under Articles 226 and 22...
Reverse Charge Payment Already Made, No Fresh Demand Permitted: Orissa High Court Quashes Section 73 Order for Denial of Mandatory Personal Hearing, Khani Khyatigrasta Gramya Committee vs Commissioner of Commercial Tax & GST (W.P.(C) No.27946 of 2023)
Facts of the Case
The petitioner, Khani Khyatigrasta Gramya Committee, a registered taxpayer holding GSTIN 21AABAK1223B1ZQ with its place of business at Jajanga, Bamebari, Keonjhar, is engaged in transportation of iron ...
Madras High Court Sets Aside GST Registration Cancellation for Non-Filing of Returns, Follows Suguna Cutpiece Precedent to Revive Small Trader's Registration in Teju Constructions vs The Commissioner of Commercial Taxes and Another (W.P.(MD) No.29413 of 2023)
Facts of the Case
Teju Constructions, a proprietorship of M. Alagar engaged in contract and construction works (GSTIN: 33AVVP0615R2Z9), challenged the cancellation of its GST registration vide order dated 17.05.2022 (Re...
Kerala High Court Permits Manual Section 107 Appeal Without Limitation Objection Over Denial of Rs.7.43 Lakh Transitional Input Tax Credit in Alpha Drugs vs The Superintendent, Kottayam Range-II Central Tax and Central Excise & Ors (WP(C) No.16507 of 2023)
Facts of the Case
Alpha Drugs, represented by its Managing Partner Sri. Dipu G. Nair, is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services T...